This item represents the amount of unrealized intercompany profits and losses on transactions between the Entity and unconsolidated subsidiaries (including certain corporate joint ventures, and noncontrolled corporations), accounted for under the equity method of accounting, which have not been eliminated in preparing the Entity's financial statements.

The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of open derivatives, commodity, or energy contracts, held at each balance sheet date, that was included in earnings for the period.